Judgment of the Court of Justice in the case SC BCR Leasing IFN SA.

Articles 16 and 18 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the impossibility, for a leasing company, of recovering from the lessee the goods let under a financial leasing contract following its termination as a result of the lessee's breach, despite the steps undertaken by that company to recover those goods and despite the lack of any consideration following such termination, may not be treated as a supply of goods for consideration for the purposes of those articles.


Bron: Curia

Informatiesoort: Nieuws

Rubriek: Internationaal belastingrecht

H&I: Previews


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